How do I create a multistep income statement with the below information?

		June 30, 2017
		Adjusted
		Trial Balance
Acct. No.	Account Title	Dr.	Cr
100	Cash	483,944.10
102	Accounts Receivable	755,400.00
103	Allowance for Doubtful Accounts		19,816.89
104	Merchandise Inventory	440,980.00
105	Estimated Returns Inventory	56,450.00
106	Office Supplies	1,250.00
107	Prepaid Insurance	10,500.00
120	Investments - Trading	60,000.00
121	Investments - Available for Sale	26,450.00
122	Investments - Held to Maturity	40,005.01
123	Valuation Allowance		35,000.00
140	Land	2,000,600.00
145	Building	1,843,723.48
146	Accumulated Depreciation - Building		1,500,000.00
151	Equipment	61,000.00
152	Accumulated Depreciation - Equipment		30,000.00
153	Office Furniture	22,500.00
154	Accumulated Depreciation - Office Furniture		4,500.00
201	Accounts Payable		1,156,000.00
202	Wages Payable		-
203	Interest Payable		-
204	Dividends Payable		-
205	Unearned Rent		4,000.00
206	Customer Refunds Payable		29,027.60
250	Notes Payable		212,000.00
251	Bonds Payable		400,000.00
252	Premium on Bonds Payable		-
253	Discount on Bonds Payable	-
252	Mortgage (Warehouse) Payable		198,000.00
300	Common Stock, $1 Par, 100,000 Authorized; 65,500 shares Issued/Outstanding		65,500.00
301	Paid In Capital - Excess of Par		356,000.00
330	Retained Earnings		2,397,969.09
331	Cash Dividends	100,000.00
340	Treasury Stock	18,000.00
341	Unrealized (Gain) Loss Available for Sale Securities	-	-
500	Sales		1,358,940.00
600	Cost of Goods Sold	582,159.00
700	Wage Expense (hourly workers)	599,500.00
701	Salaries Expense (Exempt Staff)	129,000.00
702	Marketing Expense	75,000.00
703	Travel and Entertainment Expense	925.00
704	Bad Debt Expense	9,816.88
705	Property Tax Expense	-
706	Office Maintenance & Repair Expense	-
707	Legal Expenses	5,400.00
708	Insurance Expense	3,500.00
709	Utilities Expense	68,624.12
710	Office Supplies Expense	735.00
711	Telecommunications Expense	100.00
712	Depreciation Expense - Building	100,000.00
713	Depreciation Expense - Equipment	2,000.00
714	Depreciation Expense - Office Furniture	1,000.00
800	Rent Income		2,000.00
801	Unrealized Gain - Trading Securities		6,000.00
802	Realized Gain - Investment Securities		51,955.01
900	Interest Expense	12,500.00
901	Unrealized Loss - Trading Securities	68,000.00
902	Realized Loss - Investment Securities	9,000.00
	Total	7,588,062.590	7,826,708.590
	Net Income (Loss)

Panther Marine
Instructions: Using the "June 30, 2017 adjusted trial balance" information complete a multistep income statement. Expenses do NOT have to be organized into general and administrative or selling categories (use categories listed below). Round all amounts to the nearest cent. The rest of the formatting is up to the student. Note that grades are based on organization and clarity of this financial statement. The only other requirements are the following items:
a. ONLY use accounts that have adjusted balances
b. Proper report title
c. Separate expenses between operating and other expenses/losses
d. Separate revenue between sales and other revenues/gains
e. Gross profit and income from operations must be included
f. Net income (loss) must be the last item on this financial statement.